Public Accounts Committee

1. It is consistuted every year in lok sabha.
2. The Public Accounts Committee consists of not more than 22 members comprising of 15 members elected by Lok Sabha every year from amongst its members according to the principle of proportional representation by means of single transferable vote and not more than 7 members of Rajya Sabha elected by that House in like manner.
3. Prior to the year 1954-55, the Committee consisted of 15 members who were elected by Lok Sabha from amongst its Members.. But with effect from the year 1954-55, 7 members from the Rajya Sabha are also being associated with the Committee.
4. Till 1966-67, a senior member of the ruling party used to be appointed by the Speaker as Chairman of the Committee. In 1967, however, for the first time, a member from the Opposition in Lok Sabha, was appointed as the Chairman of the Committee by the Speaker. This practice continues till date.
5. The term of office of members of the Committee does not exceed one year at a time.
6. A Minister is not elected a member of the Committee, and if a member, after his election to the Committee is appointed a Minister, he ceases to be a member of the Committee from the date of such appointment.
7. The Chairman of the Committee is appointed by the Speaker from amongst the members of the Committee from Lok Sabha.

Scope and Functions

1. The functions of the Committee, as enshrined in Rule 308(1) of the Rules of Procedure and Conduct of Business in Lok Sabha, include examination of accounts showing the appropriation of sums granted by Parliament for the expenditure of the Government of India, the annual finance accounts of the Government and such other accounts laid before the House as the Committee may think fit.
   
2. In scrutinising the Appropriation Accounts of the Government of India and the Report of the Comptroller and Auditor General of Indiaa thereon, the Committee has to satisfy .